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Integrating target costing and the balanced scorecard

✍ Scribed by Mohsen Souissi; Kazunoti Ito

Publisher
John Wiley and Sons
Year
2004
Tongue
English
Weight
108 KB
Volume
15
Category
Article
ISSN
1044-8136

No coin nor oath required. For personal study only.

✦ Synopsis

Abstract

Target costing (TC) has been used successfully for years by leading Japanese companies, principally to motivate design engineers to look for innovative ways to manage cost while not neglecting other crucial dimensions such as product quality and time‐to‐market. This article explores ways that the balanced scorecard (BSC) may help in the target costing processβ€”specifically, how the balanced scorecard could serve as an interactive control system of intensive review, dialogues, and debates to ensure that a company is heading toward its targets. Β© 2004 Wiley Periodicals, Inc.

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